Trustees of The P Panayi Accummulation and Maintenance Trusts Nos 1-4 v Revenue and Customs (Capital Gains Tax – Exit Tax On Trustees Relocating Elsewhere In Eu): FTTTx 24 Oct 2019

CAPITAL GAINS TAX – exit tax on trustees relocating elsewhere in EU – CJEU judgment to be applied – whether conforming interpretation of UK legislation possible – yes – appeal dismissed

Citations:

[2019] UKFTT 622 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 01 February 2022; Ref: scu.644054